我们供销处过去一直采用“抽单法”进行材料采购核算。“抽单法”是以“单”为主,帐薄的设置和登记则较简单,只按照时间序号、付款方式、供货单位、品名、金额记帐。这种方法是以单代帐,可取之处是核算较简单,起到了一定程度的反映与监督作用,不足之处是:反映的不够系统、全面;采购单付款是付款依据,从凭证中抽出,另外装订,而明细帐不能及时销帐,事后难查付款依据。 Our supply and marketing department in the past has been using “pumping law” for material procurement accounting. The law of “pumping bills” is based on “single”, and the setting and registration of account books are relatively simple. Only the time serial numbers, payment methods, supplier units, product names and amounts are booked. This method is based on a single billing, the desirability is relatively simple accounting, played a certain degree of reflection and supervision, the deficiencies are: not reflected in a systematic and comprehensive; purchase order payment is payment basis, drawn from the voucher , Another binding, and the details can not be timely ledger account, hard to check after payment basis.